( Before the goods Arrive ) by cJ70z5


									( Before the goods Arrive ) .

1.1 - Introduction

The temporary admission and duty drawback(TADD) incentive schemes
introduced to promote export industries and reduce the financial burden on
manufacturers and exporters.

                    Temporary Admission

Under the temporary admission scheme, goods, raw materials, equipment and
vehicles are imported into the country on the condition that they are eventually
either re-exported or used to manufacture a product which will be exported. Goods
imported under temporary admission are exempted from Customs duties, taxes and
other fees for a specified period against a bank guarantee.
This guarantee is released upon the goods ‘ clearance through Customs for export
or re-export. The following goods can be imported under the temporary admission

 Industrial raw materials
 Packagings
 Exhibitions
 Products entered into the country for repairs
 Commercial samples
 Machinery, equipment, tools for government projects
 All vehicles of non-Jordanian residents working in state universities, regional
  offices and diplomatic missions.
 All vehicles of non-Jordanian consultants employed in a government project.

Duty Drawback

In contrast, importers entering goods into the country under the duty drawback
scheme are required to pay the Customs duties, taxes and fees with the option to
apply for a refund once the goods are used in manufacturing and upon export of the
final product. The duty drawback program benefits manufacturers in the industrial
sectors and exporters.

1.2 Applying for TADD
In order to import goods under the TADD program, a request must first be
submitted in writing to the TADD Section at the Customs Department, indicating
interest in temporary admission, duty drawback or both programs.
The letter should specify the goods to be imported and the quantities.

A detailed description of the factory must be submitted using the appropriate
Customs form, specifying the number of workers and industrial machines,
production lines, materials to be imported, product to be manufactured and so

The Customs Department’s decision to approve the request will be based on the
letter, documentations, and where applicable, factory inspections. An official letter
of permit will be issued to the importer which is valid for one year, and renewable
upon request for an additional year . Importers will have to present the permit to
authorities at the Customs Center when clearing the goods. With this letter of
permit, the importer is now ready to participate in the TADD program.

A general bank guarantee must also be submitted to the Director of the Customs
Center, covering the total amount of imports expected during the period specified in
the guarantee.

1.3 Calculating the Manufacturing Coefficient

The applicant must provide a comprehensive and detailed study of the factory’s
manufacturing coefficient as it pertains to a particular product, principal raw
materials, percentage of waste and other technical information. The manufacturing
coefficient indicates how mush of imported raw material will be used in the
production of the final product.

The manufacturing coefficient is reviewed by a committee of specialists from the
Customs Department. If they are dissatisfied with the results, Customs authorities
will conduct an on-site inspection of the factory and its facilities and make their own
assessment of the manufacturing coefficient.

The procedures for clearing goods entered under the TADD programs are in
general, similar to that of regular imports. For a detailed description of each step,
please refer to Sections 3.5 to 3.12 in Chapter One on imports.
Upon arrival at the port of entry, the goods must be transported to a Customs
Center. All goods must be declared, regardless of whether they are liable to duties,
taxes and fees, or not.

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